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"This study is about woman as part of family. Indonesian tax imposition system considers family as one economic unit Since women population is relatively same compared to men population (year 1971 up to 2000 Population Census Data), it means that women take a significant role in tax revenue. Additional data from Manpower and Transmigration Department shows that job vacancies are provided for women more than for men. Hence, taxation policy for woman is an important object to study.The first matter to study is whether any discriminatory taxation treatment for woman. If it is so, then it is analyzed whether discrimination emerges due to the concept of family as one economic unit. The next thing to find out is discrimination causes other than above concept. Is it discriminative because of government takes affirmative action against women? The following study is to elaborate taxes implication if taxation regulation connected to another regulation such as The Law of Marriage. As a comparator, it brings up a glance of implementation in Singapore, Malaysia and Philippines.In connection with PTKP (Untaxed Income) as one of reflections of family as one economic unit concept, study is carried out on a 2003 regulation concerning Government-Borne income Tax on Workers' Employment Income. Government bears income tax on income received by workers up to Rpl.000.000. This amount is bigger than tax exemption. The analysis is needed to find out whether women get advantage from this regulation.This study is based on The Four Maxims of Adam Smith. Government shall apply 4 concepts for tax imposition (equality, certainty, convenience and economy). For the objective study, it has been used some methods of interpretation. The study is analytical descriptive and carried out by policy research approach in qualitative way. Data collected by library research then observed by using census method. The Data are taxes regulations which were issued during January 3, 1994 up to March 29, 2004. Those data sorted by using key word: "wanita", "ibu", "perempuan", "karyawati", "janda", isteri", dan ?istri" (woman, mother, female employee, widow, divorcee, and wife)The analysis result conclusion that, in general, Indonesian taxation policy uphold Adam Smith's concept of equality which is in this study means equal treatment between woman and man; non discriminative. It is equal in all fields of taxation i. e. General Provisions and Taxation Procedures, Income Tax, Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, Land and Buildings Tax, Fees for Acquisition of Title to Land and Buildings, Tax Collection by Warrant and Tax Court.There are 14 discriminative regulations among 6.544 data, i.e. field of General Provisions and Taxation Procedures, Income Tax, and Tax Collection by Warrant. 6 of those discriminations due to Indonesian tax imposition system considers a family as one economic unit.Decree of Finance Minister number 2941KMK.0312003 concerning Procedures for Entrusting Tax Guarantor Who is Taken into Custody in the Course of Tax Collection by Warrant, provide special treatment upon woman as Tax Guarantor who is taken hostage. This is an affirmative action for protecting, respecting and upholding women's special rights. However there is uncertainty in interpretation of 7 regulations because of inconsistency in drafting. In order to avoid misunderstanding on a regulation, it would be better if the regulation use neutral language (non gender base) where an indefinite gender is intended.If taxation policy for women is connected to another regulation other than taxation, such as The Law of Marriage, then there are some difference subjects, i.e_:1. starting date of manage 1 child status change;2. starting date/ending date of marriage agreement regarding income and assets separation;3. polygamy phenomenon:4. non legal child;5. marriage which is held abroad.Married women as workers who earn in money up to Rp2.000.000 get the most advantage due to implementing Decree of the Minister of Finance No. 4861KMK 0312003 concerning Government-Borne Income Tax on Workers' Employment Income."

"Sistem perpajakan di Indonesia menganut prinsip keluarga sebagai satuan unit pajak terkecil dimana kepala keluarga yang memiliki tanggung jawab untuk menjalankan hak dan kewajiban perpajakannya kecuali terdapat perjanjian pra kawin yaitu perjanjian pisah harta (PH) yang artinya suami dan isteri wajib menjalankan hak dan kewajiban perpajakan masing-masing. Wanita kawin tanpa perjanjian pisah harta diberi kebebasan untuk memilih apakah ingin menjalankan hak dan kewajiban perpajakannya terpisah dari suami (MT) atau bergabung dengan suami. Atas pilihan tersebut terdapat perbedaan perlakuan perpajakan sebagai konsekuensinya. Selain itu, sistem perpajakan memegang peranan penting untuk mewujudkan salah satu tujuan Sustainable Development Goals (SDG) yaitu gender equality. Penelitian ini bertujuan untuk mengevaluasi aspek perpajakan wanita kawin dengan melakukan analisis yang mencakup analisis persepsi berdasarkan Four Maxims atas aturan mengenai wanita kawin yang ada pada pasal 8 UU PPh No 36 tahun 2008, analisis kepatuhan terhadap pengisian status perkawinan pada SPT Tahunan PPh WPOP berdasarkan kerangka OECD dan evaluasi efektivitas terhadap lampiran perhitungan PH MT dilakukan dengan pendekatan diagnosis terhadap permasalahan. Metode triangulasi dengan pengumpulan data dari eriset, survei dan wawancara yang dilakukan kepada WPOP, konsultan pajak dan fiskus dilakukan untuk meningkatkan realibitas dan validitas penelitian. Dari data eriset menunjukkan WPOP masih tidak patuh dalam mengisi status perkawinan. Hasil penelitian menunjukkan asas kepastian, keadilan, kemudahan dan ekonomi terhadap aturan terkait aspek perpajakan wanita kawin belum sepenuhnya terpenuhi. Evaluasi atas lampiran perhitungan PH MT juga menunjukan bahwa metode proporsional yang ada saat ini masih belum efektif. Struktur pasal 8 memang perlu dilakukan pengkajian yang lebih mendalam lagi seiring dengan pemberlakuan NIK sebagai pengganti NPWP sehingga implikasi praktis dari penelitian ini dapat memberikan masukan kepada DJP supaya aturan mengenai aspek perpajakan wanita kawin dapat memenuhi asas Four Maxims dan mendukung tercapainya gender equality.

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The taxation system in Indonesia adheres to the principle of the family as the smallest tax unit where the head of the family has the responsibility to carry out this family’s tax rights and obligations unless there is a pre-marital agreement, which is a separate property agreement (PH). In this condition, the husband and wife are obliged to carry out their respective tax rights and obligations. Married women without a separation agreement are given the freedom to choose whether they want to carry out their tax rights and obligations separately from their husbands (MT) or to join their husbands. For this choice, there are differences in tax treatment as a consequence. This study aims to evaluate aspects of the taxation of married women by conducting an analysis that includes a perception analysis based on Four Maxims on the rules regarding married women in Article 8 of the Income Tax Law No. 36 of 2008, an analysis of compliance with filling out marital status in the annual income tax return based on the OECD framework and evaluating the effectiveness of the attachment to the calculation of PH MT is carried out using a problem diagnosis approach. The triangulation method was used to increase the research's reliability and validity by collecting data from eriset, surveys, and interviews conducted with individual taxpayers (WPOP), tax consultants, and tax authorities. The research data shows that WPOP is still disobedient in filling out marital status. The results of the study show that the principles of certainty, equity, convenience, and economy related to the regulation of taxation aspects of married women have not been fully fulfilled. Evaluation of the attached PH MT calculation also shows that the current proportional method is still not effective. The structure of article 8 really needs to be studied in a more in-depth manner along with the implementation of the National Identity Number (NIK) as a substitute for Tax Identification Number (TIN) so that the practical implications of this research can provide input to the DGT so that the rules regarding taxation aspects of married women can fulfill the Four Maxims principle and support the achievement of gender equality."